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USS August 2025 disclosure requirements i-letter published
26 August 2025 Joni Rhodes, Projects and Development Manager
USS has confirmed the publiscation of the August 2025 FRS102 i-Letter, which reflects the latest available information in respect of the funding position of USS, for use in financial statements. It is accompanied by the 'Annex A' Sep 25 disclosure note.
In December 2024, USS issued a correction to the 2024 letter re. CPI assumptions. Following these issues, USS undertook a full review of the controls on the i-letter production and identified minor updates to the 2024 disclosures - changing the comparative mortality figures by 0.2 years each. Auditors have confirmed this is not material and doesn’t require any specific restatement disclosure.
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26 August 2025 
Joni Rhodes, Projects and Development Manager
